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    <title>2020 (11) TMI 963 - KARNATAKA HIGH COURT</title>
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    <description>The tribunal held that the human resources services provided by the assessee qualified as IT enabled services under Section 10A of the Income Tax Act. The assessee&#039;s activities aligning with the Central Board of Direct Taxes&#039; notification on IT enabled products and services supported their eligibility for the deduction. The court considered previous decisions and interpretations, ultimately ruling in favor of the assessee and dismissing the appeal.</description>
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      <description>The tribunal held that the human resources services provided by the assessee qualified as IT enabled services under Section 10A of the Income Tax Act. The assessee&#039;s activities aligning with the Central Board of Direct Taxes&#039; notification on IT enabled products and services supported their eligibility for the deduction. The court considered previous decisions and interpretations, ultimately ruling in favor of the assessee and dismissing the appeal.</description>
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